Frequency of rate changes: We may change the interest rate on your account at any time.

Determination of rate: At our discretion, we may change the interest rate on your account.

Compounding and crediting frequency: Interest will be compounded every quarter. Interest will
be credited to your account every quarter.

Effect of closing an account: If you close your account before age 59 1/2 a .0025% penalty will be
imposed on the balance. A $50.00 penalty will be imposed if the account is closed within two years
of opening.

Daily balance computation method: We use the daily balance method to calculate the interest on
your account. This method applies a daily periodic rate to the principal in the account each day.

Accrual of interest on non-cash deposits: Interest begins to accrue on the business day you deposit
non-cash items (for example, checks).

Contact us for more information about the traditional or ROTH IRA accounts.